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No tax imposed under this ordinance shall be imposed upon:

(1) A rental fee which Oregon or Federal law exempts from the tax.

(2) A travel trailer, camper or motor home, as defined in ORS 366.512, whose registration fee is allocated to counties pursuant to ORS 390.134(4).

[Added Sec. 6, Ord. No. 2005-119, Jun. 16, 2005; Amd. Sec. 3, Ord. No. 2020-86, Jul. 16, 2020.]